Skip to content

CS Executive · Tax Laws and Practice · Direct Tax at a Glance

Under the Income-tax Act, 2025, the Central Government makes a scheme for faceless jurisdiction of income-tax authorities. Which of the following is stated as an aim of that scheme?

The faceless scheme aims, among other things, to eliminate the interface between the income-tax authority and the assessee to the extent technologically feasible. It also seeks resource optimisation and team-based working with dynamic jurisdiction, to improve efficiency, transparency and accountability, as set out in section 245(2).

  1. AEliminating the interface between the authority and the assessee to the extent technologically feasibleCorrect
  2. BMaking personal appearance before the authority compulsory in every case
  3. CFixing a single authority with permanent jurisdiction over each area
  4. DRemoving the power of the Board to issue directions

Explanation

Section 245(2) says the scheme is to impart efficiency, transparency and accountability by eliminating the interface to the extent technologically feasible, optimising resources, and introducing team-based working with dynamic jurisdiction. Permanent single-authority jurisdiction is the opposite of dynamic jurisdiction.

Did you get it right without looking?

One question tells you little. A timed set on Direct Tax at a Glance shows your real accuracy, how long you take and where you lose marks.

Practise Direct Tax at a GlanceFree diagnostic mock

More Direct Tax at a Glance questions